1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 885 N.W.2d
  5. 885 N.W.2d 723 (2016)
 

STEWART v. NEBRASKA DEPT. OF REVENUE

No. S-15-700.

885 N.W.2d 723 (2016)

294 Neb. 1010

Brenton R. STEWART and Mary M. Stewart, appellants, v. NEBRASKA DEPARTMENT OF REVENUE, an agency of the State of Nebraska, and Leonard J. Sloup, in his official capacity as Acting Tax Commissioner, appellees.

Supreme Court of Nebraska.

Filed October 14, 2016.

Attorney(s) appearing for the Case

Tracy A. Oldemeyer and Andre R. Barry , Lincoln, of Cline, Williams, Wright, Johnson & Oldfather, L.L.P., for appellants.

Douglas J. Peterson , Attorney General, and L. Jay Bartel , Lincoln, for appellees.

Heavican, C.J., Wright, Miller-Lerman, Cassel, Kelch, and Funke, JJ.

INTRODUCTION

Two taxpayers sold their capital stock of a corporation and, in order to qualify for a special capital gains election,1 structured the transaction to comply with the literal terms of a definitional statute.2 The...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases